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Target cost tool to achieve competitive advantage
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Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

 

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Texture Analysis of smear of Leukemia Blood Cells after Exposing to Cold Plasma
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Plasma physics and digital image processing technique (DIPT) were utilized in this research to show the effect of the cold plasma (plasma needle) on blood cells. The second order statistical features were used to study this effect. Different samples were used to reach the aim of this paper; the patients have leukemia and their leukocytes number was abnormal. By studying the results of statistical features (mean, variance, energy and entropy), it is concluded that the blood cells of the sample showed a good response to the cold plasma.

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Publication Date
Mon Sep 30 2024
Journal Name
Modern Sport
Manufacturing an Innovative Device to Adjust the Distance between Female Fencing Players' Feet
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تم التطرق في هذا البحث الى دور الذكاء الاصطناعي والتكنولوجيا الحديثة في العملية التدريبية بما يخدم أهدافه والاستفادة منه من خلال المخرجات الجيدة، حيث ان توظيف التكنولوجيا في تدريب رياضة المبارزة يسهل العملية التدريبية على المدرب واللاعب ويساهم في تقليل الجهد المبذول والوقت المستغرق ، وهدفت الدراسة الى التعرف على تأثير الجهاز المصنع في ضبط المسافة بين القدمين لدى عينة البحث  ،استخدم المنهج التجريبي بت

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
RESPONSE SEEDS PRODUCTION OF BROAD BEAN TO FOLIAR SPRAY WITH MAGNESIUM AND BORON
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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Strategic leadership according to the outstanding banking performance analystical study on private banks
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This research aimd to analyze the role of strategic entreprenenial on according to the external performance of a sample of Iraqi private banks, namely, (National Islamic Bank, Iraqi Ahli Bank, Baghdad Bank , Middle East Iraqi Investment Bank) has launched research in fundamental problem stems from the question seeking his response to the characterization of the problem which is improve banking performance through strategic entreprenenial and to achieve the goal of the research was to prepare a questionnaire included a number of questions about the independent research and approved variables accounting for the independent variable strategic entreprenenial and included four dimensions (entreprenenial culture), entreprenenial leader

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Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Re-Use of Date Palm Wastes to Improve Aging of Composite Concrete System
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The presented research aims to manipulate and improve the aging behaviors of concrete composite systems by employing ecologically safe date palm (seeds and husks) waste as a filler. In addition, optimized workability, durability, and erosion resistance properties for the new material were investigated.
The experimental work included the application of different mixing ratios (50/50, 30/70, and 70/30) of husk date/ date seeds to study the enhanced physicochemical behaviors and erosion resistant of bio-waste-concrete composite system exposed to severe temperature conditions (50 ºC) for a time period of 25 days. Optimum results were observed for samples reinforced with the natural filler with a ratio of 50/50 in comparison to the base

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Maximum bite force in relation to maximum mouth opening among primary school children
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Background: The vertical distance between the upper and lower incisal edge of the central incisors when the mouth is opened as wide as possible is called maximum mouth opening (MMO). Any pathological change in the masticatory system had a direct effect on the maximal mouth opening. The aim of this study was to evaluate the relationship between the maximum bite force and the maximum mouth opening among group of children. Materials and methods: Four hundred children of both genders were included in this study, their age ranged from eight to ten years. Anterior and posterior (right, left) bite force were measured using bite force sensor. Maximum mouth opening was evaluated by electronic digital caliper. Data was statistically analyzed by de

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Publication Date
Mon Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Semi E<sup>h</sup>-b-preinvexity and its applications to optimization problems
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Abstract<p>In this paper, the class of semi <italic>E</italic> <sup> <italic>h</italic> </sup>-<italic>b</italic>-preinvex and pseudo <italic>E</italic> <sup> <italic>h</italic> </sup>-b-preinvex functions are defined as an extension of <italic>E-B</italic>-preinvex and <italic>h</italic>-preinvex functions. In this extension the functions <italic>E</italic>:ℝ<sup> <italic>n</italic> </sup> → ℝ<sup> </sup></p> ... Show More
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Publication Date
Wed May 01 2019
Journal Name
Proceedings Of International Structural Engineering And Construction
FLEXURAL DUCTILITY OF STRUCTURAL CONCRETE MEMBERS SUBJECTED TO LIMITED CYCLES OF REPEATED LOADING
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For structural concrete members that may expose to serious earthquake, overload or accident impact, the design of ductility must be given the same importance as the flexural strength. The aim of this investigation is to study the change in ductility of structural concrete flexural members during their exposure to limited cycles of repeated loading. Twenty full-scale beam specimens have been fabricated in to two identical groups; each group consisted of ten specimens. The first group was tested under monotonic static loading to failure and regarded as control beams, while the specimens of the second group were subjected to ten cycles of repeated loading with constant load interval, which ranged between 40% and 60% of ultimate load. S

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Minimal sternotomy surgery in comparison to standard sternotomy in the coronary bypass Surgery
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Background Median sternotomy is the gold standard incision for most cardiac operations. However, with the advent of minimal invasive surgery, a new approach emerged in cardiac surgery named mini-sternotomy and has been successfully used to perform a variety of operations.

 The aim of this paper is to present our experience of using mini-sternotomy to harvest the left internal mammary artery (LIMA) for off-pump revascularization of the left anterior descending artery (LAD)

 Methodology Over a 2-year period (October 2012-October 2014), 100 patients underwent coronary artery bypass grafting (CABG) via conventional median sternotomy (CMS) (n=80) and mini-sternotomy (MS) (n=20). The

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Design requirements according to the formal integration in the design of interior spaces
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The formal integration of the interior spaces in general and the commercial spaces of the watch shops in the large commercial centers in particular is the goal that the designers aim to reach in order for the interior space to become successful in terms of the design idea and its characteristics. Implementation mechanism. One of the reasons for achieving formal integration in the interior spaces of watch shops is the requirements of the design that must be available in these spaces to reach a state of formal integration between the interior and the exterior so that the space becomes fully integrated in all respects. Because of the aforementioned reasons for dealing with the research, through four chapters: The first chapter included the

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